https://www.taxtmi.com/caselaws?id=790134 Delay in filing a GST appeal may be condoned where the appellant shows that the lapse arose from circumstances beyond control and refusal to hear the matter on merits would cause grave prejudice. Applying Section 107 of the Rajasthan GST Act and earlier coordinate bench decisions on similar facts, the HC held that the appellate authority should not have rejected the appeal solely on limitation. The 84-day delay was condoned, the order dismissing the appeal as time-barred was set aside, and the appeal was directed to be entertained and decided on merits. en-us Wed, 18 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790134 Delay in filing a GST appeal may be condoned where the appellant shows that the lapse arose from circumstances beyond control and refusal to hear the matter on merits would cause grave prejudice. Applying Section 107 of the Rajasthan GST Act and earlier coordinate bench decisions on similar facts, the HC held that the appellate authority should not have rejected the appeal solely on limitation. The 84-day delay was condoned, the order dismissing the appeal as time-barred was set aside, and the appeal was directed to be entertained and decided on merits. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790134